Analysis

Multistate Tax alert archive

State tax legislative, judicial, and administrative developments

​The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

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Most recent Multistate tax alert

Minnesota Tax Court disallows 'Compact' apportionment election

In Kimberly-Clark Corporation & Subsidiaries v. Commissioner of Revenue, the Minnesota Tax Court recently determined that the Minnesota Legislature’s 1987 repeal of Articles III and IV of the Multistate Tax Compact  was valid and did not substantially impair a binding contractual obligation. Therefore, the court held that Kimberly-Clark Corporation & Subsidiaries could not elect to compute their Minnesota corporate income tax liability for the 2007 through 2009 tax years pursuant to the equally weighted, three-factor apportionment formula (property, payroll, and sales) provided by Article III of the Compact  in lieu of the three-factor formula with the sales factor more heavily weighted as provided under Minn. Stat. §290.191, Subd. 2(b).

This tax alert summarizes the Tax Court’s decision in Kimberly-Clark and provides taxpayer considerations.

2014 Multistate Tax alerts

Find out what you missed in 2014. Explore our archive.

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2013 Multistate Tax alerts

Key updates in 2013. Explore our archive.

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